会计从业考试《会计基础》试题 模拟 （simulation accountant examination questions accounting basis ）

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1、会计从业考试《会计基础》试题模拟(1)（Simulationaccountantexaminationquestionsaccountingbasis(1)）Asinglechoice(infouranswerstoeachquestionthereare,thereisonlyonerightanswer,pleasesendtheselectedanswerlettersinthebracketsafterthetitle.Everyday1points,atotalof20points)1.()isthebasicclassificationoftheaccountingobject,i

2、stheaccountingobjectoftheconcrete.A.accountingelementsB.accountingsubjectsC.accountingaccountD.accountingobject2.anenterprisewillborrow1millionyuanfromthebanktorepaytheloanbeforetheunit.A.assetsincreasedby1millionyuanB.liabilitiesincreasedby1millionyuanC.assetsandliabilitiesincreasedby1millionyuanat

3、thesametimeD.totalliabilitiesremainunchanged3.intheprincipleofaccounting,theprincipleofreasonableaccountingforpossibleexpensesandlossesrefersto.A.comparabilityprincipleB.consistencyprinciplePrincipleofaccrualbasisinC.D.prudenceprinciple4.thefollowingaccountsshouldbewithoutbalanceattheendoftheyear.A.

4、productioncostB.incometaxC.prepaidexpensesD.accruedexpenses5.intheaccountingpractice,theoriginalvouchersinaccordancewiththeproceduresandfillinthecontentisdifferent,canbedividedinto().A.foreignoriginalcertificateandself-madeoriginalvoucherB.collectionvoucher,paymentvoucherandtransfervoucherC.onetimev

5、oucher,accumulativevoucherandsummaryvoucherD.generalcertificateandspecialcertificate6.accountingvouchersfrom(of).A.cashierB.accountingpersonnelC.ManagerD.Supervisor7.accountreconciliationisanimportantcontentofreconciliationwork.A.bookrecordandaccountingvouchercheckVerificationofgeneralledgerbooksand

6、chronologicalbooksofB.CheckingbetweenC.detailedledgerbooksVerificationofD.generalledgerbooksandtheirsubsidiaryledgerbooks8.enterprisesusecashtopayofficesuppliesfeeof780yuan,accountingpersonneltopreparevouchersfordebitmanagementfees870yuan,creditedtocash870yuan,andregister.Thecorrectionmethodshouldbe

7、adoptedfortheaccountingerrorsthatoccurredinthatyear.A.thescarletletterB.revisedpaymentvoucherscorrectlyC.lineationmorecorrectSupplementaryregistrationofD.9.whatthecashiercandois().A.keepingaccountingf